I have an acquaintance that is trying to get out of the business and I wanted to know your thoughts on what to look for when possibly making an offer. I know the guy does not use contracts, but has very loyal customers that many have been with him since he bought the accounts about 7 years ago. I am thinking gross sales/net profits, maybe tax returns from the past 3 years. I would also like a breakdown of which accounts are weekly vs bi-weekly and length of time each account has been active. Any input is appreciated.